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A foundation has requested clarification regarding the tax deductibility of contributions made by individuals. The Directorate General for Tax (DGT) explains that to qualify for tax relief, the requirements of Law 49/2002 must be met or the entity must be a public utility entity, and that contributions must be voluntary and made with the intent of liberality.
Issue raised: Deductibility of contributions made to the Foundation by natural persons.
For contributions to entitle the taxpayer to the deduction provided for in Article 68.3 of the Personal Income Tax Law (LIRPF), the entity must be a non-profit entity pursuant to Law 49/2002 or a foundation/association of public utility. Furthermore, the contributions must be voluntary in nature and made with the intent of liberality to be considered donations.
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